DAYTON RUBBER MANUFACTURING CO. ET AL.

v.

STAGNARO, TRADING AS CINCINNATI BELTING CO., ET AL.

Citator

Cited By

• Sweet v. Commissioner of Internal Revenue, 120 F.2d 77 (1st Cir. 1941)
  …Second Circuit, Pierce v. Commissioner, 100 F. 2d 397, 121 A.L.R. 647. Thereafter the taxpayers duly applied to the Supreme Court of the United States for a writ of certiorari, but that court, on May 1, 1939, denied the writ. Sweet v. Commissioner, 307 U.S. 627, 59 S.Ct. 829, 83 L.Ed. 1510. In 'two later cases, Helvering v. Janney (Gaines v. Helvering), decided December 9, 1940, reported together in 311 U.S. 189, 61 S.Ct. 241, 85 L.Ed.-, 131 A. L.R. 980, the Supreme Court construed the comparable provisio…
• Commissioner of Internal Revenue v. Rabenold et ux., 108 F.2d 639 (2d Cir. 1940)
  …s in Van Vleck v. Commissioner, 2 Cir., 80 F. 2d 217, certiorari denied, 298 U.S. 656, 56 S.Ct. 676, 80 L.Ed. 1382; Pierce v. Commissioner, 2 Cir., 100 F. 2d 397, 121 A.L.R. 647, and DeMuth v. Commissioner, 2 Cir., 100 F. 2d 1012, certiorari denied, 307 U.S. 627, 59 S.Ct. 822, 83 L.Ed. 1510, May 1, 1939, point toward a negative answer. In those cases we said that husband and wife did not become “a taxable entity” by exercising the privilege of filing a joint return but each spouse “remained a separate and d…
• Lujan v. United States Dep't OF THE Interior & James G. Watt, 673 F.2d 1165 (10th Cir. 1982)
  …y af [*1169] fecting the established and recognized property rights of private landowners abutting the public lands. The New Mexico Supreme Court had recognized this principle even earlier. Ward v. Rodriguez, 43 N.M. 191, 88 P. 2d 277, cert. denied, 307 U.S. 627, 59 S.Ct. 837, 83 L.Ed. 1511 (1939). Lujan’s failure to rely upon such precedents in the state court proceedings prevents his reliance upon them now. Lujan had an opportunity to present his case of good faith reliance upon the pre-1970 boundaries…